Oklahoma Code § 36-311.3

Title 36. Insurance: Financial reports regarding real property
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In all financial reports of an insurer to the Insurance
Commissioner, real property acquired by the insurer shall be entered
as an asset on the basis of its original cost along with appropriate
adjustments, or the appraised market value where it is expressly
indicated that such amount is based on the appraised market value
and such appraisal has approval of the Insurance Commissioner.

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